Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Income Tax Assessment Act 1997
22 Subsection 960-285(7) (at the end of the table)
Add:
|
4 |
Item 10B (large superannuation balance threshold) |
the *index number mentioned in subsection 960-280(1) (which is about the CPI) |
$150,000 |
|
5 |
Item 10C (very large superannuation balance threshold) |
the *index number mentioned in subsection 960-280(1) (which is about the CPI) |
$500,000 |